GST LUT Filing for Zero-Rated Exports
File your GST LUT online to export goods or services without paying IGST. Fast filing, error-free submission, and complete CA support for exporters and service providers.
Export Without IGST
CA-Assisted Filing
100% Online Process

1,421+
Registered Businesses
Simple & Transparent Pricing
Choose the best plan for your gst lut filing for zero-rated exports needs
Basic Plan
For First-Time Exporters
- GST LUT filing (Form GST RFD-11)
- Eligibility check for LUT
- Basic document verification
- Preparation & submission of LUT
- Email support
- Filing within 2 working days
Standard Plan
For Regular Exporters
- Everything in Basic Plan
- Detailed document review
- Previous LUT / export history check
- Error-free filing with tracking
- Guidance on zero-rated supplies
- Priority email & WhatsApp support
- Filing within 24 hours
- Post-filing confirmation support
Premium Plan
For High-Volume Export Businesses
- Everything in Standard Plan
- Dedicated GST expert assistance
- Complex case handling
- Multi-branch / multi-GSTIN support
- Export compliance advisory
- End-to-end LUT & follow-up support
- 24/7 priority support
- Same-day filing
Features & Inclusions
Understanding GST LUT Filing
Know how LUT helps you export without paying IGST
A Letter of Undertaking (LUT) must be furnished before making zero-rated supplies without payment of IGST. LUT is valid for one financial year and must be renewed annually. If LUT is not filed, exporters must pay IGST and later claim a refund.
Letter of Undertaking
A declaration submitted on the GST portal allowing exporters to supply goods or services without payment of IGST.
Due: Before Export / 31st March (Renewal)
For: Exporters of goods or services and SEZ suppliers without IGST payment
Annual Validity
Once approved, the LUT remains valid for the entire financial year in which it is filed.
Due: Valid till 31st March
For: All taxpayers opting to export without IGST
Eligibility Conditions
Taxpayers prosecuted for tax evasion exceeding ₹2.5 crores are not eligible for LUT and must furnish a bond instead.
Due: As Applicable
For: Taxpayers with prior GST prosecution history
Why File GST LUT?
Key advantages for exporters under GST
Export Without IGST
Export goods or services without paying IGST upfront
Legal Compliance
Meet GST requirements for zero-rated supplies
Improved Cash Flow
Avoid blocking funds in IGST payments and refunds
Hassle-Free Exports
Smooth customs clearance with valid LUT
Penalty Prevention
Avoid penalties due to non-filing or expired LUT
Expert Assistance
Guidance from GST experts throughout the process
Our GST LUT Filing Process
Simple and quick process for exporters
Eligibility Check
Verify eligibility for LUT under GST provisions
Document Collection
Collect IEC, GST details, and previous LUT (if any)
LUT Preparation
Prepare Form GST RFD-11 with accurate details
Review & Confirmation
Final review and approval before submission
Online Filing
Submit LUT on GST portal and share acknowledgment
Why Choose Accufinns?
Secure & Trusted
100% data security with encrypted systems
Fast Processing
Quick turnaround time with proactive updates
Expert Support
Certified CAs and legal experts at every step
Digital First
Completely paperless and online process